By January 31, furnish Copies B and C of Form W-2AS, W-2CM, W-2GU,
or Form W-2VI to each employee. If an employee stops working for you during the
year, furnish the statement at any time after employment ends but no later than
January 31 of the next year. However, if the employee asks you for Form W-2,
furnish it within 30 days of the request or the last wage payment, whichever is
later.

If you are required to file 250 or more Forms W-2AS, W-2CM, W-2GU,
or Form W-2VI, you must file electronically. See the Instructions for Forms
W-2AS, W-2GU, W-2VI and Form W-3SS or call the Social Security Administration
(SSA) at 1-800-772-6270 for more information. You may also visit Social
Security's Employer W-2 Filing Instructions & Information website at
www.socialsecurity.gov/employer
to electronically file your Forms W-2. File your 2010 wage and tax statements
electronically by March 31, 2011.

If you experience problems filing electronically, contact the
SSA at 1-888-772-9270. To speak with the SSA's Employer Services Liaison Officer
for your region, call 212-264-1117 (toll call) for the U.S. Virgin Islands or
510-970-8247 (toll call) for Guam, American Samoa, and the Commonwealth of the
Northern Mariana Islands.

You may request a waiver on Form 8508, Request for Waiver From
Filing Information Returns Electronically. You must submit Form 8508 to the IRS
at least 45 days before the due date of Form W-2AS, W-2CM, W-2GU, or Form W-2VI.
See the Form 8508 instructions for more information.

By March 1, 2011 (or when filing a final return if you make final
payments before the end of the year), send your completed forms to the following
locations.

Employers in American Samoa, the Commonwealth of the Northern
Mariana Islands, Guam, and the U.S. Virgin Islands must send Copy A of Forms
W-2AS, W-2CM, W-2GU, Form W-2VI, and a Form W-3SS, Transmittal of Wage and Tax
Statements, to the SSA at the address shown on Form W-3SS.

Send Copy 1 of Forms W-2AS, W-2CM, W-2GU, W-2 VI, and W-3SS
to your local tax department. For more information on Copy 1, contact your local
tax department. Employers in the Commonwealth of the Northern Mariana Islands
should contact their local tax department for instructions on how to file Copy
1.

If you need to correct a Form W-2AS, W-2CM, W-2GU, or Form W-2VI
after you have sent Copy A to the SSA, use Form W-2c, Corrected Wage and Tax
Statement. Furnish employees Copies B and C of Form W-2c. Send Copy A with Form
W-3c, Transmittal of Corrected Wage and Tax Statements, to the SSA at the
address shown on Form W-3c. For more information, see the Instructions for Forms W-2c and W-3c.

If a form is corrected before you send Copy A to the SSA, furnish
the employee the corrected copies. Mark the original Copy A "Void" in the proper
box and send the new Copy A as explained above. Only send the new Copy A to SSA;
do not send the Copy A marked "Void." If you are required to file 250 or more
Forms W-2c during a calendar year, you must file them electronically unless the
IRS grants you a waiver. For more information, see the Instructions for Forms
W-2 and W-3.